Note on a New Zealand replication of the Innes et al. UK activity-based costing survey |
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| Institution: | 1. Laboratory for Clinical Research in Neuroinfection, National Institute of Infectious Diseases Evandro Chagas, FIOCRUZ, Rio de Janeiro, Brazil;2. Laboratory of Viral Pathogenesis, National Institute of Infectious Diseases Evandro Chagas, FIOCRUZ, Rio de Janeiro, Brazil;3. Neurology Service, Federal University of Rio de Janeiro, Rio de Janeiro, Brazil;1. School of Nursing, Columbia University Medical Center, New York, NY;2. Infection Prevention & Control, New York-Presbyterian/Columbia University Medical Center, New York, NY;3. Mailman School of Public Health, Columbia University Medical Center, New York, NY;1. Department of Cardiology, Ramsay Générale de Santé, Institut Cardiovasculaire Paris-Sud—Hôpital Privé Jacques Cartier, Massy, France;2. Publique-Hôpitaux de Paris, Hôpital Européen Georges Pompidou, Paris, France |
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| Abstract: | Activity-based costing (ABC) is a well known technique for costing products and providing management information. This note reports the results of a faithful replication in New Zealand (NZ) of Innes et al.’s 1999 UK survey of ABC usage and a comparison of the results of the two surveys.Adoption rates were found to be similar, with NZ companies showing slightly lower rates of implementation of ABC than UK companies. However, once they had implemented the method, NZ companies demonstrated greater commitment to ABC across more areas of the firm than UK companies. ABC systems in NZ tended to display less complexity than their UK counterparts. Strong correlations were found in the different uses of ABC by industry sector, but there were contrasting perceptions on the success and importance of some ABC applications.This study provides an insight into ABC in NZ, data on trends in ABC experiences between two countries of widely differing size and geographic location, and suggestions for further research. |
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